Developments in corporate law, tax procedure and litigation practice — explained for business.
When signing and completion of a share purchase fall apart in time, two real estate transfer tax events may be triggered. Why the correction provision of Section 16 (4a) GrEStG only helps those who take their notification obligations seriously.
Beitrag lesen →The MoPeG has reorganised the law of the GbR and commercial partnerships — with consequences for articles of association, registers and resolution defect law.
Read article →Recent case law has sharpened the requirements on allocation of responsibilities, supervision and documentation — a review for practitioners.
Read article →Fundamental significance, divergence, procedural defects: which grounds for admission hold — and how a complaint against non-admission must be structured.
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